A rover is a planetary surface exploration device designed to move across the ground on a planet or a planetary-like body. Exploration rovers are increasingly becoming a vital part of the search for scientific evidence and discoveries on a planetary satellite of the Sun, such as the Moon or Mars. Reliable behavior and predictable locomotion of a rover is important. Understanding soil behavior and its interaction with rover wheels—the terramechanics—is of great importance in rover exploration performance. Up to now, many researchers have adopted Bekker’s semiempirical model to predict rover wheelsoil interaction, which is based on the assumption that soil is deformable when a pressure is applied to it. Despite this basic assumption of the model, the pressure-sinkage relation is not fully understood, and it continues to present challenges for rover designers. This article presents a new pressure-sinkage model based on dimensional analysis (DA) and results of bevameter tests. DA was applied to the test results in order to propose a new pressure-sinkage model by reducing physical quantitative parameters. As part of the work, a new bevameter was designed and built so that it could be successfully used to obtain a proper pressure-sinkage relation of Korean Lunar Soil Simulant (KLS-1). The new pressure-sinkage model was constructed by using three different sizes of flat plate diameters of the bevameter. The newly proposed model was compared successfully with other models for validation purposes.

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.